Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: March 31, 2003;
次に掲げる規定 平成十五年三月三十一日
in Article 2, the provision amending Article 2, item (xii)-8, (b) of the Corporation Tax Act, the provision amending item (xii)-11, (b) of that Article, the provisions amending Articles 57 through 59 of that Act, the provision amending Article 72, paragraph (3) of that Act, the provision amending Article 80 of that Act, the provision amending Article 81-9 of that Act, the provision amending Article 81-20, paragraph (3) of that Act, the provision amending Article 81-31, paragraph (3) of that Act, and the provision amending Article 102, paragraph (2) of that Act, and the provisions of Article 9 (limited to the part concerning Article 2, item (xii)-8, (b) and item (xii)-11, (b) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act")), Articles 11 through 13, Article 141, Article 147, Article 148, and Article 152 of the Supplementary Provisions.
第二条中法人税法第二条第十二号の八ロの改正規定、同条第十二号の十一ロの改正規定、同法第五十七条から第五十九条までの改正規定、同法第七十二条第三項の改正規定、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第三項の改正規定及び同法第百二条第二項の改正規定並びに附則第九条(第二条の規定による改正後の法人税法(以下「新法人税法」という。)第二条第十二号の八ロ及び第十二号の十一ロに係る部分に限る。)、第十一条から第十三条まで、第百四十一条、第百四十七条、第百四十八条及び第百五十二条の規定
Omitted
略
the following provisions: October 1, 2003;
次に掲げる規定 平成十五年十月一日
Omitted
略
the provisions in Article 2 amending Article 42 of the Corporation Tax Act, the provisions amending item (i) of Appended Table I of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions amending item (i) of Appended Table II of that Act (excluding the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, and the part deleting the row for the Telecommunications Advancement Organization of Japan), and the provisions of Article 10 of the Supplementary Provisions.
第二条中法人税法第四十二条の改正規定、同法別表第一第一号の改正規定(雇用・能力開発機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。)及び同法別表第二第一号の改正規定(産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分及び通信・放送機構の項を削る部分を除く。)並びに附則第十条の規定
Omitted
略
the following provisions: March 1, 2004;
次に掲げる規定 平成十六年三月一日
Omitted
略
the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan).
第二条中法人税法別表第一第一号の改正規定(雇用・能力開発機構の項を削る部分に限る。)
the following provisions: April 1, 2004;
次に掲げる規定 平成十六年四月一日
Omitted
略
the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Labor Welfare Corporation) and the provisions amending item (i) of Appended Table II of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan).
第二条中法人税法別表第一第一号の改正規定(労働福祉事業団の項を削る部分に限る。)及び同法別表第二第一号の改正規定(通信・放送機構の項を削る部分に限る。)
the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
次に掲げる規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律(平成十四年法律第百四十六号)の施行の日
Omitted
略
the provisions in Article 2 amending item (i) of Appended Table II of the Corporation Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation).
第二条中法人税法別表第二第一号の改正規定(産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。)